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P9D
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If you have not completed a form P11D for an employee because he or she earned at
a rate of less than £8,500 per year, you need to complete a P9D return if you made
expenses payments or provided benefits to this employee (or to members of their
family or household).
You must use form P9D for directors who earn at a rate of less than £8,500 if they
either full-time working directors with no material interest in the company or directors
of charities or non-profit organisations.
Provided P9D benefits include:
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A(1)
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Expenses payments.
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A(2)
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Any other payments or benefits including:
- Payments made to the employee and not included on the Employer's Annual Return.
- Payments made on the employees behalf
- Gifts in kind
- Other benefits which could be turned into money not included elsewhere.
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B
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Vouchers and credit cards.
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C
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Living accommodation.
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